SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

SCHEDULES OF CONCENTRATION OF RISK BY RISK FACTOR

Concentration of major customers and suppliers:

	For the six months ended March 31,
	2023				2024
Major customers representing more than 10% of the Company’s revenues
Customer A	$	2,099,354	22.3	%	$	1,864,655	22.2	%
Customer B		1,797,766	19.1	%		1,434,490	17.1	%
Customer C		1,252,095	13.3	%		1,242,771	14.8	%
Total Revenues	$	5,149,215	54.7	%	$	4,541,916	54.2	%

	As of
	September 30, 2023				March 31, 2024
Major customers of the Company’s accounts receivable, net
Company A	$	437,898	29.8	%	$	259,406	34.9	%
Company B		-	-			143,392	19.3	%
Company C		459,954	31.3	%		617	0.1	%
Total	$	897,852	61.1	%	$	403,415	54.3	%

	For the six months ended March 31,
	2023				2024
Major suppliers representing more than 10% of the Company’s cost of revenue
Panaicia Pty Ltd (note)	$	3,004,054	34.6	%	$	2,414,279	35.9	%
Supplier A		1,725,911	19.9	%		1,047,585	15.6	%
Supplier B		1,194,857	13.8	%		804,452	12.0	%
Supplier C		1,127,423	13.0	%		-	-
Total Cost of Revenue	$	7,052,245	81.3	%	$	4,266,316	63.5	%

	As of
	September 30, 2023				March 31, 2024
Major suppliers of the Company’s accounts payables, net
Panaicia Pty Ltd (note)	$	-	-		$	261,770	33.5	%
Supplier A		2,301,224	88.5	%		240,468	30.7	%
Supplier B		54,188	2.1	%		-	-
Supplier C		108,743	4.1	%		19,089	2.4	%
Total	$	2,464,155	94.7	%	$	521,327	66.6	%

SCHEDULE OF FOREIGN CURRENCY TRANSLATION

	For the six months ended March 31,
	2023		2024
Year end HKD: US$ exchange rate		7.8000		7.8000
Year average HKD: US$ exchange rate		7.8000		7.8000

SCHEDULE OF ESTIMATED USEFUL LIVES

Depreciation is provided over their estimated useful lives with an estimated residual value of the assets, using the straight-line method. Estimated useful lives are as follows:

Motor vehicles	3.3 years
Fixtures, furniture and equipment	5 years

SCHEDULE OF DISAGGREGATED BY MAJOR SERVICE

A summary of the Company’s gross revenues disaggregated by major service lines and timing of revenue recognition for the six months ended March 31, 2023 and 2024, respectively, are as follow:

	For the six months ended March 31,
	2023		2024
Integrated cross-border logistics services	$	8,923,224	$	7,659,537
Air freight forwarding services		477,346		725,253
Total	$	9,400,570	$	8,384,790